X Company is considering buying a part next year that they currently make. This year's production costs for 3,400 units were: Total Per-Unit Materials $12,240 $3.60 Direct labor [all variable] 16,082 4.73 Variable overhead 10,200 3.00 Fixed overhead 17,680 5.20 Totals $56,202 $16.53 A company has offered to supply this part for $13.72 per unit. If X Company buys the part, $9,370 of the fixed overhead can be avoided. Also if X Company buys the part, it can use the freed-up resources to increase production of another product, resulting in additional contribution margin of $2,700. Production next year is also expected to be 3,400 units. 14. If X Company buys the part instead of making it, it will save